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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 03527084 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 03527084 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 03527084 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 03527084 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 03527084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 03527084 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 03527084 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 03527084 frs-core:UnlistedNon-exchangeTraded 2022-07-31 03527084 frs-core:UnlistedNon-exchangeTraded 2021-07-31 03527084 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 03527084 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 03527084 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 03527084 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 03527084 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 03527084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 03527084 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 03527084 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 03527084 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 03527084 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2021-07-31 03527084 dpl-frs:Item4 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 03527084 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 03527084 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 03527084 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 03527084 dpl-frs:Item5 2021-08-01 2022-07-31 03527084 dpl-frs:Item5 2021-07-31 03527084 dpl-frs:Item5 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 03527084 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 03527084 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 03527084 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 03527084 dpl-frs:Item6 2021-08-01 2022-07-31 03527084 dpl-frs:Item6 2021-07-31 03527084 dpl-frs:Item6 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 03527084 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 03527084 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 03527084 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 03527084 dpl-frs:Item7 2021-08-01 2022-07-31 03527084 dpl-frs:Item7 2021-07-31 03527084 dpl-frs:Item7 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 03527084 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 03527084 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 03527084 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 03527084 dpl-frs:Item8 2021-08-01 2022-07-31 03527084 dpl-frs:Item8 2021-07-31 03527084 dpl-frs:Item8 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 03527084 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 03527084 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 03527084 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 03527084 dpl-frs:Item9 2021-08-01 2022-07-31 03527084 dpl-frs:Item9 2021-07-31 03527084 dpl-frs:Item9 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 03527084 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 03527084 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 03527084 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 03527084 dpl-frs:Item10 2021-08-01 2022-07-31 03527084 dpl-frs:Item10 2021-07-31 03527084 dpl-frs:Item10 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 03527084 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 03527084 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 03527084 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 03527084 dpl-frs:Item11 2021-08-01 2022-07-31 03527084 dpl-frs:Item11 2021-07-31 03527084 dpl-frs:Item11 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 03527084 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 03527084 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 03527084 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 03527084 dpl-frs:Item12 2021-08-01 2022-07-31 03527084 dpl-frs:Item12 2021-07-31 03527084 dpl-frs:Item12 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 03527084 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 03527084 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 03527084 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 03527084 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 03527084 1 2021-08-01 2022-07-31 03527084 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 03527084
Silverstream (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
NG Accounting & Tax Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03527084
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 10,020 10,020
Tangible Assets 4 5,558,802 3,951,453
Investments 5 25,850 25,850
5,594,672 3,987,323
CURRENT ASSETS
Stocks 6 415,000 415,000
Debtors 7 275,598 139,669
Cash at bank and in hand 833,364 1,385,662
1,523,962 1,940,331
Creditors: Amounts Falling Due Within One Year 8 (74,375 ) (15,681 )
NET CURRENT ASSETS (LIABILITIES) 1,449,587 1,924,650
TOTAL ASSETS LESS CURRENT LIABILITIES 7,044,259 5,911,973
NET ASSETS 7,044,259 5,911,973
CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 9 1,207,106 -
Profit and Loss Account 5,837,053 5,911,873
SHAREHOLDERS' FUNDS 7,044,259 5,911,973
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
T R Gray
Director
14th March 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment loss.

Cryptocurrency are being amortised evenly over their estimated useful life of nil years.

1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
1.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
1.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
1.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
3. Intangible Assets
Other
£
Cost
As at 1 August 2022 10,020
As at 31 July 2023 10,020
Net Book Value
As at 31 July 2023 10,020
As at 1 August 2022 10,020
4. Tangible Assets
Investment Properties Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 August 2022 3,813,439 15,683 124,328 82,309 4,035,759
Additions 299,455 3,200 137,000 1,857 441,512
Disposals - - - (1,125 ) (1,125 )
Revaluation 1,207,106 - - - 1,207,106
As at 31 July 2023 5,320,000 18,883 261,328 83,041 5,683,252
Depreciation
As at 1 August 2022 - 15,683 43,731 24,892 84,306
Provided during the period - 200 25,858 14,344 40,402
Disposals - - - (258 ) (258 )
As at 31 July 2023 - 15,883 69,589 38,978 124,450
Net Book Value
As at 31 July 2023 5,320,000 3,000 191,739 44,063 5,558,802
As at 1 August 2022 3,813,439 - 80,597 57,417 3,951,453
Page 4
Page 5
5. Investments
Unlisted
£
Cost
As at 1 August 2022 25,850
As at 31 July 2023 25,850
Provision
As at 1 August 2022 -
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 25,850
As at 1 August 2022 25,850
6. Stocks
2023 2022
as restated
£ £
Stock 415,000 415,000
415,000 415,000
7. Debtors
2023 2022
as restated
£ £
Due within one year
Trade debtors 1,906 (6,502 )
Prepayments and accrued income 754 8,308
Other debtors 36,489 -
Other taxes and social security - 98
Directors' loan accounts 236,449 137,765
275,598 139,669
8. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Trade creditors 4,588 6,153
Corporation tax 33,854 88
Other taxes and social security 3,679 -
VAT 9,973 6,780
Other creditors 22,281 2,660
74,375 15,681
Page 5
Page 6
9. Reserves
Revaluation Reserve
£
Surplus on revaluation 1,207,106
As at 31 July 2023 1,207,106
10. Related Party Transactions
At the end of the year the directors owed the company £236,449 (2022: £137,765).
During the year total dividends of £200,000 were paid to the directors (2022: £192,000).
11. Ultimate Controlling Party
The company's ultimate controlling party is the directors.
Page 6